Is "Spouse" defined in the TCA 97?

[censuspro]

Can anyone find the definition of spouse in the act? I looked theough the interpretation section and dont see it there?

 

[Domo]

In the absence of a definition, in law, a word takes it's ordinary meaning.
According to Chambers dictionary, a spouse is "a husband or wife".

 

[huskerdu]

I am not a lawyer, but I assume it not considered necessary to define what a spouse under Irish law in every law enacted.

As far as I know there is legal precedent on what exactly a spouse is inherent in the
Irish legal system, especially with regards to foreign marriages where marriage law is different to Ireland.

 

[Setanta12]

+1 Domo

-1 Husker Du

I am not a lawyer ....

As far as I know there is legal precedent on what exactly a spouse is ...

As an aside, when someone adds some level of expert knowledge to a question, other posters should try and refrain from adding their 'two cents' especially when they make clear that they have neither expertise nor competency in the particular area.

 

[censuspro]

Interesting. The reason I ask is to do with the civil partnership bill, when the bill is passed I imagine that "spouse"

 

[Graham_07]

Interesting. The reason I ask is to do with the civil partnership bill, when the bill is passed I imagine that "spouse"

See[broken link removed]which says :-

Under the Bill, once a civil partnership is registered, the couple will be dealt with in the same way as a married couple by the Revenue Commissioners.

 

[huskerdu]

Setanta,
Thanks for your opinion, but you dont have to have a degree in law to know that the dictionary definition of spouse is completely inadequate to deal with legal cases where we have many people living in Ireland with marriages which are legal abroad, but not in Ireland and are not considered spouses by the authorities in Ireland bespite being legal spouses in many other countries due to both being the same gender.

All you have to do is read the Katherine Zappone and Ann Louise Gilligan case.

 

[Setanta12]

Hi Husker,

You will also find that their tax codes differentiate there also in those other countries.

The legislation as enacted here deals superbly with the intent of our legislature - there is no confusion or wiggle-room, as you seem to suggest.

 

[censuspro]

See[broken link removed]which says :-

Under the Bill, once a civil partnership is registered, the couple will be dealt with in the same way as a married couple by the Revenue Commissioners.

I'll wait until I see the final bill rather than rely on The Irish Times. Anyway, connected persons provisions in section 10 refers to "husband and wife", that will have to be changed to protect against anti avoidance.